Nev. Rev. Stat. § 370.165 — Levy, rate and collection of tax

There
is hereby levied a tax upon the purchase or possession of cigarettes by a
consumer in the State of Nevada at the rate of 90 mills per cigarette. The tax
may be represented and precollected by the affixing of a revenue stamp or other
approved evidence of payment to each package, packet or container in which
cigarettes are sold. The tax must be precollected by the wholesale or retail
dealer, and must be recovered from the consumer by adding the amount of the tax
to the selling price. Each person who sells cigarettes at retail shall
prominently display on the premises a notice that the tax is included in the
selling price and is payable under the provisions of this chapter.